Modern applications for business planning and performance management offer a broad range of functions for planning, forecasting, and optimising business processes. Often, they must be integrated in a planning process involving different users and objectives. However, due to the heterogeneity of their implementations and BI platform requirements, this integration becomes a tedious task. In this paper, we propose an algebra as the foundation of a common implementation and execution platform for business planning applications. We outline the major topics involved in the development of this algebra and give pointers to interesting research questions we want to address in future.
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